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Minnesota Legislature

Office of the Revisor of Statutes

GAMBLING TAXES

Administrative appeals, distributors' permits

Revocation or suspension, Minn. Statutes 2010 297E.031

Appeals, Minn. Statutes 2010 297E.031

Assessments

Additional assessments, interest, Minn. Statutes 2010 297E.14

Jeopardy assessments, Minn. Statutes 2010 297E.02, 2010 297E.03

Procedure for, Minn. Statutes 2010 270C.56

Statutes of limitations, Minn. Statutes 2010 297E.11

Time, Minn. Statutes 2010 297E.11

Audits and examinations, costs, payment

Defined as lawful purpose, Minn. Statutes 2010 349.12

Business day, Minn. Statutes 2010 297E.01, 2010 297E.02

Claims (refunds), time extensions and limitations, Minn. Statutes 2010 297E.11

Collection

Jeopardy collection, Minn. Statutes 2010 297E.02, 2010 297E.03

Penalties, Minn. Statutes 2010 297E.12, 2010 297E.13

Time, bankruptcy, effect, Minn. Statutes 2010 297E.11

Combined receipts taxes, Minn. Statutes 2010 297E.02

Contested cases, distributors' permits

Revocation or suspension, Minn. Statutes 2010 297E.031

Credits

Gambling organizations, account requirements, Minn. Statutes 2010 349.19

Gross profits, exclusion, Minn. Statutes 2010 349.15

Pull-tabs, unsold tickets, Minn. Statutes 2010 297E.02

Raffles benefiting victims of illness, crime, accident, fire, or natural disaster, Minn. Statutes 2010 297E.02

Tipboards, unsold tickets, Minn. Statutes 2010 297E.02

Defeat, penalties, Minn. Statutes 2010 297E.13

Definitions, generally, Minn. Statutes 2010 297E.01

Disclosure, sports bookmaking tax returns, Minn. Statutes 2010 297E.03

Distributors' permits, Minn. Statutes 2010 297E.031

Due date, Minn. Statutes 2010 297E.02, 2010 297E.03

Evasion

Conviction, gambling managers, Minn. Statutes 2010 349.167

Gambling organizations, license purpose, Minn. Statutes 2010 349.16

Penalties, Minn. Statutes 2010 297E.12

Exemptions, Minn. Statutes 2010 297E.02, 2010 349.16

False information, Minn. Statutes 2010 297E.13

Gross receipts tax, Minn. Statutes 2010 297E.02

Interest

Generally, Minn. Statutes 2010 297E.14

Payments, priority of allocation, Minn. Statutes 2010 270C.51

Refunds on overpayments, Minn. Statutes 2010 297E.11

Judgments, interest, Minn. Statutes 2010 297E.14

Lawsuits

Attorney general, duties, Minn. Statutes 2010 297E.13, 2010 349.22

County attorneys, duties, Minn. Statutes 2010 297E.13, 2010 349.22

Tax liability, right of contribution, Minn. Statutes 2010 270C.56

Liability, see Tax liability under this topic

Local gambling taxes, Minn. Statutes 2010 297E.02, 2010 349.213

Notice, Minn. Statutes 2010 297E.02, 2010 297E.03

Orders, gambling tax permits, revocation or suspension, Minn. Statutes 2010 297E.031

Pari-mutuel betting, Minn. Statutes 2010 240.03, 2010 240.15

Payment

Defined as lawful purpose, Minn. Statutes 2010 349.12

Extensions, Minn. Statutes 2010 297E.10, 2010 297E.14

Generally, Minn. Statutes 2010 297E.02

Late payment, Minn. Statutes 2010 349.1641

Overpayments, refunds, Minn. Statutes 2010 297E.11

Penalties, Minn. Statutes 2010 297E.12, 2010 297E.13

Priority of allocation, Minn. Statutes 2010 270C.51

Sports bookmaking taxes, Minn. Statutes 2010 297E.03

Unpaid tax, pull-tabs or tipboards, contraband, Minn. Statutes 2010 349.2125

Penalties (monetary)

Generally, Minn. Statutes 2010 297E.12

Interest, Minn. Statutes 2010 297E.14

License violations, Minn. Statutes 2010 297E.02

Payments, priority of allocation, Minn. Statutes 2010 270C.51

Unpaid taxes, Minn. Statutes 2010 297E.02

Rates

Generally, Minn. Statutes 2010 297E.02

Sports bookmaking taxes, Minn. Statutes 2010 297E.03

Records and record keeping, data, classification, Minn. Statutes 2010 297E.02

Reduction, gambling organizations, licenses, Minn. Statutes 2010 349.16

Refund claims, time extensions and limitations, Minn. Statutes 2010 297E.11

Refunds

Claims, time extensions and limitations, Minn. Statutes 2010 297E.11

Erroneous refunds, Minn. Statutes 2010 297E.14

Gambling organizations, account requirements, Minn. Statutes 2010 349.19

Generally, Minn. Statutes 2010 297E.02

Gross profits, exclusion, Minn. Statutes 2010 349.15

Interest, Minn. Statutes 2010 297E.11

Returns

Credits, claiming, Minn. Statutes 2010 297E.02

Disclosure, sports bookmaking taxes, Minn. Statutes 2010 297E.03

Extensions, Minn. Statutes 2010 297E.10

False or fraudulent returns, Minn. Statutes 2010 297E.11 to 2010 297E.13, 2010 349.2127

Filing

Failure to make and file, penalties, Minn. Statutes 2010 297E.12, 2010 297E.13

Generally, Minn. Statutes 2010 297E.02, 2010 297E.10

Late filing, gambling organization licenses, Minn. Statutes 2010 349.1641

Sports bookmaking taxes, Minn. Statutes 2010 297E.03

Violations, penalties, Minn. Statutes 2010 297E.12

Omissions, assessment, times, Minn. Statutes 2010 297E.11

Reporting requirements, Minn. Statutes 2010 349.165

Signatures, Minn. Statutes 2010 297E.06

Revenues, Minn. Statutes 2010 297E.02

Sports bookmaking taxes, Minn. Statutes 2010 297E.02, 2010 297E.03

Statutes of limitations

Assessments, Minn. Statutes 2010 297E.11

Criminal violations, Minn. Statutes 2010 297E.13

Tax liability

Claims for refunds, Minn. Statutes 2010 270C.56

Generally, Minn. Statutes 2010 297E.02

Lawsuits, right of contribution, Minn. Statutes 2010 270C.56

Personal liability, payment or return violations, Minn. Statutes 2010 270C.56

Sports bookmaking taxes, Minn. Statutes 2010 297E.03

Tax notices

Generally, Minn. Statutes 2010 297E.02

Sports bookmaking taxes, Minn. Statutes 2010 297E.03

Taxpayers

Bankruptcy, effect, Minn. Statutes 2010 297E.11

Notice received

Gambling taxes, generally, Minn. Statutes 2010 297E.02

Sports bookmaking, Minn. Statutes 2010 297E.03

Tax notices, Minn. Statutes 2010 297E.02, 2010 297E.03

Returns, see same under this topic

Who must pay, Minn. Statutes 2010 349.16

Violations and penalties

Actions, generally, Minn. Statutes 2010 349.22

Criminal penalties, Minn. Statutes 2010 297E.13, 2010 349.22

Defeat, Minn. Statutes 2010 297E.13

Distributors' permits, revocation or suspension, Minn. Statutes 2010 297E.031

Evasion, Minn. Statutes 2010 297E.13, 2010 349.167, 2010 609B.171

False or fraudulent returns, Minn. Statutes 2010 297E.12, 2010 297E.13, 2010 349.2127

Filing or payment violations, Minn. Statutes 2010 297E.13

Licenses, effects on, Minn. Statutes 2010 349.155, 2010 349.1641

Monetary penalties, Minn. Statutes 2010 297E.02, 2010 297E.12, 2010 297E.14

Sports bookmaking tax violations, Minn. Statutes 2010 297E.03

Statutes of limitations, Minn. Statutes 2010 297E.13